IT: Analysis of VAT base 1982-2002

Agenzia delle Entrate 2006 working paper by M Marigliani and S Pisani (in Italian, 30 pages, PDF) updating 2003 top-down estimates of VAT fraud to cover period 1982-2002. The estimate of VAT fraud for 2002, as a share of theoretical VAT liability, is reported to be 29 per cent.

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Filed under Tax fraud, VAT.

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